Tax Intensity, Intellectual Capital, and Independent Commissioners on Sustainability Reporting Moderated by Company Size (in Non-Cyclicals Consumer Companies Listed on the IDX 2019-2023)

Sustainability reporting serves as a key indicator of a company's implementation of the triple bottom line concept (people, planet, profit). This study aims to examine the influence of tax intensity, intellectual capital, and independent commissioners on sustainability reporting, with firm size as...

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Hauptverfasser:	Putri Lindeawati, Januar Eky Pambudi
Format:	Artigo
Sprache:	Inglês
Veröffentlicht:	Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-08-01
Schriftenreihe:	Indonesian Interdisciplinary Journal of Sharia Economics
Schlagworte:	Company Size, Independent Commissioners, Intellectual Capital, Sustainability Reporting, Tax Intensity
Online-Zugang:	https://e-journal.uac.ac.id/index.php/iijse/article/view/7493
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